Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows: Activity Cost Pools Total Cost of Pool Cost Driver Estimated Cost Driver Machining $ 398,200 Number of machine hours 90,500 Designing costs 89,725 Number of design hours 9,250 Setup costs 70,413 Number of batches 490 rev: 10_04_2019_QC_CS-184400 E4-4 (Algo) Assigning Costs Using Activity Rates [LO 4-4] Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:

Product A Product B Product C

Number of machine hours	35,000	45,000	10,500
Number of design hours	3,700	2,050	3,500
Number of batches	40	170	280